North Central KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                          CROP FARM                                    DAIRY 
                                                        206 FARMS                                  11 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 53,773                                     1,671 
   2  DAIRY AND MILK                                          109-                                  438,522 
   3  SHEEP                                                   298 
   4  SWINE                                                 4,097 
   5  POULTRY AND EGGS                                        117                                        13-
   6  OTHER LIVESTOCK                                         358-                                      438-
   7  CUSTOM FEEDING                                        1,684 
   8  FEED PURCHASED                                       10,440-                                  116,415-
   9     LIVESTOCK INCOME                                 $49,063                                  $323,326 
      
  10  CORN                                                 11,247                                     8,992 
  11  GRAIN SORGHUM                                        31,055                                     5,538 
  12  SOYBEANS                                             28,624                                     3,772 
  13  SUNFLOWERS                                              962 
  14  WHEAT                                                67,281                                    30,994 
  15  HAY AND FORAGE                                        8,500                                     2,344-
  16  OTHER CROP                                            1,990                                        55-
  17  GOVERNMENT PAYMENTS                                  25,385                                    17,659 
  18  CROP INSURANCE PROCEEDS                               3,577                                        97 
  19  OTHER INCOME                                         11,193                                     9,593 
  20     VALUE OF FARM PRODUCTION                        $238,877                                  $397,572 
      
  21  HIRED LABOR                                          10,012                                    55,741 
  22  MACHINERY REPAIRS                                    19,414                                    23,118 
  23  IRRIGATION REPAIRS                                      290                                       473 
  24  BUILDING REPAIRS                                      1,797                                     2,898 
  25  INTEREST PAID                                        13,258                                    14,489 
  26  SEED-OTHER CROP EXPENSE                              14,262                                     7,455 
  27  CROP INSURANCE                                        5,666                                     1,315 
  28  FERTILIZER-LIME                                      28,922                                    16,471 
  29  MACHINE HIRE                                          8,191                                    19,974 
  30  ORGANIZATION FEE, PUBLICATION                         2,702                                     2,211 
  31  VET-MED-DRUGS                                         2,288                                    17,747 
  32  CROP STORAGE-MARKETING                                1,536                                     1,190 
  33  LIVESTOCK MARKETING-BREEDING                          1,652                                    11,619 
  34  DAIRY EXPENSE                                             7                                    40,828 
  35  GAS-FUEL-OIL                                         12,285                                    12,008 
  36  IRRIGATION ENERGY                                       248                                       214 
  37  REAL ESTATE TAXES                                     4,065                                     3,918 
  38  PERSONAL PROPERTY TAXES                                 891                                       448 
  39  GENERAL FARM INSURANCE                                4,315                                     5,437 
  40  UTILITIES                                             3,938                                    14,801 
  41  CASH FARM RENT                                       18,500                                    13,983 
  42  HERBICIDE-INSECTICIDE                                16,074                                     6,167 
  43  CONSERVATION                                            346                                       261 
  44  AUTO EXPENSE                                          1,248                                       543 
  45     TOTAL OPERATING EXPENSE                         $171,909                                  $273,306 
      
  46  DEPRECIATION-MACHINERY                               19,276                                    17,767 
  47  DEPRECIATION-BUILDINGS                                1,774                                    11,599 
  48     TOTAL FARM EXPENSE                              $192,960                                  $302,672 
      
  49     NET FARM INCOME                                  $45,917                                   $94,900 
      
  50  UNPAID FAMILY LABOR                                   1,245                                     3,273 
  51  UNPAID OPERATOR LABOR                                26,292                                    33,136 
  52  MANAGEMENT CHARGE                                    11,628                                    21,779 
  53  CURRENT ASSET CHARGE - 8%                             8,788                                    15,763 
  54  NONCURRENT ASSET CHARGE - 8%                         23,906                                    24,779 
  55  RETURN LABOR-MANAGEMENT                              11,978                                    51,085 
  56  RETURN TO CAPITAL                                    20,009                                    51,201 
  57  ASSET TURNOVER RATIO                                  .3622                                     .4983 
  58  OPERATING PROFIT MARGIN RATIO                         .0838                                     .1288 
  59  % RETURN ON ASSETS                                    .0303                                     .0642 
  60  % RETURN ON EQUITY                                    .0165                                     .0724 
  61  TOTAL EXPENSE RATIO                                   .8078                                     .7613 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9717                                     .9077 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1086                                    1.0096 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            185,892               207,832             302,303               332,784 
  65  NONCURRENT ASSETS                         446,255               479,041             459,097               501,522 
  66  CURRENT LIABILITIES                        81,892                92,137             122,662               118,341 
  67  NONCURRENT LIABILITIES                    157,093               170,563             161,949               179,191 
  68  CURRENT RATIO                                2.27                  2.26                2.46                  2.81 
  69  DEBT TO ASSET RATIO                           .38                   .38                 .37                   .36 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                          CROP FARM                                    DAIRY 
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   39,888                                   216,985 
  71  MACHINERY AND EQUIPMENT                              58,987                                    77,931 
  72  MOTOR VEHICLES & LISTED PROPERTY                     96,650                                    73,545 
  73  BUILDINGS                                            16,808                                    92,396 
  74  OWNED LAND                                          274,468                                   197,570 
  75  TOTAL ASSETS                                        659,510                                   797,853 
  76  NET WORTH                                           408,668                                   506,782 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .97                                      1.22 
  78  NUMBER OF WORKERS                                      1.36                                      3.62 
  79  TOTAL WORK DAYS                                         279                                       741 
  80  VALUE FARM PRODUCTION/WORKER                        175,620                                   109,606 
  81  NET FARM INCOME/WORKER                               33,758                                    26,163 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        677,263                                   650,103 
  83  VALUE OF FARM PRODUCTION                            245,307                                   323,948 
  84  NET FARM INCOME                                      47,153                                    77,326 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 2.52                                      4.54 
  86  % TILLABLE LAND                                       72.44                                     72.99 
  87  CROP MACH COST/TOT EXPENSE(%)                         30.50                                     16.65 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1596   206    558   173   1203   193        846    11    291     9    668    10   
  89  NON-IRRIGATED CROP ACRES              1127   206    422   169    838   192        589    11    230     9    442    10   
  90  IRRIGATED CROP ACRES                   222    27    162     9    190    24    
  91  TOTAL CROP ACRES                      1156   206    431   169    861   192        617    11    236     9    467    10   
  92  PASTURE ACRES                          575   155    195   117    499   133        279     9     71     7    288     7   
  93  FARMSTEAD ACRES                         71    20     55    17     55     9    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1156          1162                         617           684
  95  CROP MACHINERY INVESTMENT               135,360        117.06        116.49         85,413        138.35        124.84  
  96  CROP MACHINERY COST                      58,844         50.89         50.64         50,389         81.62         73.65  
  97  GROSS CROP VALUE                        216,354        187.10        186.19        165,750        268.48        242.27  
  98  CROP PRODUCTION COSTS                   149,353        129.16        128.53        108,512        175.77        158.61  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  70    142    114   137.1   106   130.8      7     79     51   145.0    87   153.6 
 100  GRAIN SORGHUM                        185    275    117    96.7   214    95.2      5    159                  142    87.8 
 101  SOYBEANS                             159    224    119    35.6   178    36.6      5     65                   65    32.7 
 102  SUNFLOWERS                            16     97     61    19.8   107    14.6  
 103  WHEAT                                203    523    191    48.5   412    47.7      7    307    134    55.7   268    55.4 
 104  OTHER CROPS                           17     67     83            35    
 105  ALFALFA                              134     99     52     3.3   100     3.4     11    121     69     4.6   131     3.8 
 106  OTHER HAY & FORAGE                   150     94     52            76             10    207     90           169   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN                                  13    152                  163   191.8  
 111  GRAIN SORGHUM                          9     69                   54   115.0  
 112  SOYBEANS                              22    138    102    43.6   125    47.7  
 113  SUNFLOWERS  
 114  WHEAT                                  9    102     94    41.6    75    49.2  
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                     4     40                   40    
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                20 
 122  DAIRY COWS                                                                                        117 
 123  EWES                                                      2 
 124  SOWS                                                      6 
 125  BEEF PURCHASED FOR RESALE SALES                          69 
 126  SWINE PURCHASED FOR RESALE SALES                         13 
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                       CROP - COW HERD                         CROP - BACKGROUNDING
                                                         31 FARMS                                  13 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                112,413                                   246,076 
   2  DAIRY AND MILK                                           50                                    42,613 
   3  SHEEP 
   4  SWINE                                                     1 
   5  POULTRY AND EGGS                                         13 
   6  OTHER LIVESTOCK                                          50-                                    1,518 
   7  CUSTOM FEEDING                                          242                                    12,071 
   8  FEED PURCHASED                                       21,110-                                  118,026-
   9     LIVESTOCK INCOME                                 $91,559                                  $184,251 
      
  10  CORN                                                  6,704                                     3,703 
  11  GRAIN SORGHUM                                         9,258                                    11,954 
  12  SOYBEANS                                             10,407                                    13,697 
  13  SUNFLOWERS                                               80 
  14  WHEAT                                                38,296                                    41,141 
  15  HAY AND FORAGE                                        9,731                                     1,760 
  16  OTHER CROP                                              324                                       113-
  17  GOVERNMENT PAYMENTS                                  13,852                                    20,177 
  18  CROP INSURANCE PROCEEDS                               1,447                                       457 
  19  OTHER INCOME                                         12,408                                    12,896 
  20     VALUE OF FARM PRODUCTION                        $194,065                                  $289,925 
      
  21  HIRED LABOR                                           6,352                                     6,349 
  22  MACHINERY REPAIRS                                    15,938                                    23,346 
  23  IRRIGATION REPAIRS                                      756                                       222 
  24  BUILDING REPAIRS                                      1,505                                     3,338 
  25  INTEREST PAID                                        10,948                                    25,351 
  26  SEED-OTHER CROP EXPENSE                               6,724                                     7,683 
  27  CROP INSURANCE                                        2,186                                     3,324 
  28  FERTILIZER-LIME                                      15,779                                    28,450 
  29  MACHINE HIRE                                          7,688                                    13,437 
  30  ORGANIZATION FEE, PUBLICATION                         2,766                                     3,059 
  31  VET-MED-DRUGS                                         3,956                                    16,261 
  32  CROP STORAGE-MARKETING                                  546                                       250 
  33  LIVESTOCK MARKETING-BREEDING                          4,112                                     8,681 
  34  DAIRY EXPENSE                                                                                     494 
  35  GAS-FUEL-OIL                                         11,269                                    11,880 
  36  IRRIGATION ENERGY                                        17                                       308 
  37  REAL ESTATE TAXES                                     3,623                                     4,693 
  38  PERSONAL PROPERTY TAXES                                 630                                       226 
  39  GENERAL FARM INSURANCE                                3,542                                     5,155 
  40  UTILITIES                                             3,158                                     5,104 
  41  CASH FARM RENT                                       23,476                                    19,937 
  42  HERBICIDE-INSECTICIDE                                 6,583                                     8,834 
  43  CONSERVATION                                            120                                       800 
  44  AUTO EXPENSE                                            797                                       953 
  45     TOTAL OPERATING EXPENSE                         $132,470                                  $198,136 
      
  46  DEPRECIATION-MACHINERY                               15,956                                    24,713 
  47  DEPRECIATION-BUILDINGS                                  989                                     2,764 
  48     TOTAL FARM EXPENSE                              $149,416                                  $225,613 
      
  49     NET FARM INCOME                                  $44,650                                   $64,311 
      
  50  UNPAID FAMILY LABOR                                     944                                     1,385 
  51  UNPAID OPERATOR LABOR                                26,826                                    30,531 
  52  MANAGEMENT CHARGE                                    11,502                                    15,939 
  53  CURRENT ASSET CHARGE - 8%                            14,963                                    18,013 
  54  NONCURRENT ASSET CHARGE - 8%                         24,087                                    32,039 
  55  RETURN LABOR-MANAGEMENT                               4,656                                    12,874 
  56  RETURN TO CAPITAL                                    16,326                                    41,808 
  57  ASSET TURNOVER RATIO                                  .2779                                     .2739 
  58  OPERATING PROFIT MARGIN RATIO                         .0841                                     .1442 
  59  % RETURN ON ASSETS                                    .0234                                     .0395 
  60  % RETURN ON EQUITY                                    .0110                                     .0263 
  61  TOTAL EXPENSE RATIO                                   .7699                                     .7782 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9723                                     .9432 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1735                                    1.1159 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            252,185               269,298             495,776               519,327 
  65  NONCURRENT ASSETS                         423,868               451,396             541,228               560,630 
  66  CURRENT LIABILITIES                        75,286                72,114             291,651               273,117 
  67  NONCURRENT LIABILITIES                    127,561               145,539             142,868               158,015 
  68  CURRENT RATIO                                3.35                  3.73                1.70                  1.90 
  69  DEBT TO ASSET RATIO                           .30                   .30                 .42                   .40 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                       CROP - COW HERD                         CROP - BACKGROUNDING
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                  128,950                                    77,176 
  71  MACHINERY AND EQUIPMENT                              46,062                                    61,473 
  72  MOTOR VEHICLES & LISTED PROPERTY                     86,238                                   128,607 
  73  BUILDINGS                                             9,776                                    27,672 
  74  OWNED LAND                                          284,817                                   320,728 
  75  TOTAL ASSETS                                        698,374                                 1,058,480 
  76  NET WORTH                                           488,124                                   625,655 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .99                                      1.13 
  78  NUMBER OF WORKERS                                      1.22                                      1.41 
  79  TOTAL WORK DAYS                                         277                                       366 
  80  VALUE FARM PRODUCTION/WORKER                        158,734                                   204,838 
  81  NET FARM INCOME/WORKER                               36,521                                    45,437 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        702,909                                   936,071 
  83  VALUE OF FARM PRODUCTION                            195,326                                   256,396 
  84  NET FARM INCOME                                      44,940                                    56,874 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 1.46                                       .65 
  86  % TILLABLE LAND                                       30.55                                     49.76 
  87  CROP MACH COST/TOT EXPENSE(%)                         25.53                                     23.25 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2125    31    608    24   1709    30       1614    13    372    11   1299    13   
  89  NON-IRRIGATED CROP ACRES               640    31    211    22    523    29        798    13    315    10    602    12   
  90  IRRIGATED CROP ACRES    
  91  TOTAL CROP ACRES                       649    31    214    22    531    29        803    13    315    10    608    12   
  92  PASTURE ACRES                         1474    31    427    23   1196    30        959    11    118     8    960    10   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  649           663                         803           850
  95  CROP MACHINERY INVESTMENT                97,212        149.74        146.66        128,936        160.51        151.77  
  96  CROP MACHINERY COST                      38,139         58.75         57.54         52,463         65.31         61.75  
  97  GROSS CROP VALUE                        115,891        178.52        174.84        161,485        201.03        190.09  
  98  CROP PRODUCTION COSTS                    81,161        125.02        122.44        118,696        147.76        139.72  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  10     93                   84   149.0      5     71                   59   130.9 
 100  GRAIN SORGHUM                         29    104     44    85.7   102    93.2     11    169    156    81.7   137    92.4 
 101  SOYBEANS                              17    101     34    40.2    89    39.3      7    143     96    26.9   123    37.8 
 102  SUNFLOWERS  
 103  WHEAT                                 31    302    103    48.6   265    49.3     12    387    126    47.2   307    48.1 
 104  OTHER CROPS 
 105  ALFALFA                               27     74     43     4.0    73     3.3     12     80     64     4.8    79     3.7 
 106  OTHER HAY & FORAGE                    26    118     68            90             13    159     75           133   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN  
 111  GRAIN SORGHUM     
 112  SOYBEANS    
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                               125                                         9 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                           9                                       819 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                         CROP - BEEF     
                                                          8 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                157,998 
   2  DAIRY AND MILK    
   3  SHEEP 
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                         531 
   7  CUSTOM FEEDING                                        8,796 
   8  FEED PURCHASED                                       23,999-
   9     LIVESTOCK INCOME                                $143,326 
      
  10  CORN                                                 16,690 
  11  GRAIN SORGHUM                                         9,611 
  12  SOYBEANS                                             19,022 
  13  SUNFLOWERS  
  14  WHEAT                                                49,585 
  15  HAY AND FORAGE                                        8,606 
  16  OTHER CROP                                            1,962 
  17  GOVERNMENT PAYMENTS                                  16,826 
  18  CROP INSURANCE PROCEEDS                               8,545 
  19  OTHER INCOME                                          2,501 
  20     VALUE OF FARM PRODUCTION                        $276,674 
      
  21  HIRED LABOR                                          12,047 
  22  MACHINERY REPAIRS                                    22,016 
  23  IRRIGATION REPAIRS                                      131 
  24  BUILDING REPAIRS                                      3,748 
  25  INTEREST PAID                                        29,538 
  26  SEED-OTHER CROP EXPENSE                              10,955 
  27  CROP INSURANCE                                        5,270 
  28  FERTILIZER-LIME                                      32,146 
  29  MACHINE HIRE                                          8,981 
  30  ORGANIZATION FEE, PUBLICATION                         2,954 
  31  VET-MED-DRUGS                                         7,726 
  32  CROP STORAGE-MARKETING                                1,832 
  33  LIVESTOCK MARKETING-BREEDING                          7,668 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         13,220 
  36  IRRIGATION ENERGY                                       205 
  37  REAL ESTATE TAXES                                     4,565 
  38  PERSONAL PROPERTY TAXES                                 567 
  39  GENERAL FARM INSURANCE                                4,412 
  40  UTILITIES                                             3,132 
  41  CASH FARM RENT                                       27,547 
  42  HERBICIDE-INSECTICIDE                                 8,946 
  43  CONSERVATION                                             33 
  44  AUTO EXPENSE                                            275 
  45     TOTAL OPERATING EXPENSE                         $207,912 
      
  46  DEPRECIATION-MACHINERY                               16,531 
  47  DEPRECIATION-BUILDINGS                                1,396 
  48     TOTAL FARM EXPENSE                              $225,839 
      
  49     NET FARM INCOME                                  $50,835 
      
  50  UNPAID FAMILY LABOR     
  51  UNPAID OPERATOR LABOR                                27,000 
  52  MANAGEMENT CHARGE                                    13,621 
  53  CURRENT ASSET CHARGE - 8%                             6,471 
  54  NONCURRENT ASSET CHARGE - 8%                         27,051 
  55  RETURN LABOR-MANAGEMENT                              17,313 
  56  RETURN TO CAPITAL                                    39,752 
  57  ASSET TURNOVER RATIO                                  .2928 
  58  OPERATING PROFIT MARGIN RATIO                         .1437 
  59  % RETURN ON ASSETS                                    .0421 
  60  % RETURN ON EQUITY                                    .0244 
  61  TOTAL EXPENSE RATIO                                   .8163 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9631 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0842 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            340,186               394,806 
  65  NONCURRENT ASSETS                         569,635               585,034 
  66  CURRENT LIABILITIES                       285,257               287,969 
  67  NONCURRENT LIABILITIES                    222,074               256,321 
  68  CURRENT RATIO                                1.19                  1.37 
  69  DEBT TO ASSET RATIO                           .56                   .56 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                         CROP - BEEF     
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   92,103 
  71  MACHINERY AND EQUIPMENT                              50,165 
  72  MOTOR VEHICLES & LISTED PROPERTY                     94,391 
  73  BUILDINGS                                            13,722 
  74  OWNED LAND                                          401,159 
  75  TOTAL ASSETS                                        944,831 
  76  NET WORTH                                           419,021 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.00 
  78  NUMBER OF WORKERS                                      1.53 
  79  TOTAL WORK DAYS                                         375 
  80  VALUE FARM PRODUCTION/WORKER                        179,950 
  81  NET FARM INCOME/WORKER                               33,063 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        944,831 
  83  VALUE OF FARM PRODUCTION                            276,674 
  84  NET FARM INCOME                                      50,835 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 5.72 
  86  % TILLABLE LAND                                       43.28 
  87  CROP MACH COST/TOT EXPENSE(%)                         24.51 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2211     8    667     8   1543     8    
  89  NON-IRRIGATED CROP ACRES               902     8    329     8    654     7    
  90  IRRIGATED CROP ACRES    
  91  TOTAL CROP ACRES                       957     8    356     8    686     7    
  92  PASTURE ACRES                         1252     8    310     8    942     8    
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  957           976
  95  CROP MACHINERY INVESTMENT               110,463        115.46        113.17   
  96  CROP MACHINERY COST                      55,349         57.85         56.70   
  97  GROSS CROP VALUE                        175,880        183.83        180.19   
  98  CROP PRODUCTION COSTS                   133,794        139.84        137.07   
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   4     90 
 100  GRAIN SORGHUM                          6    159     86    72.2   105    99.4  
 101  SOYBEANS                               6    120     58    37.1   108    33.5  
 102  SUNFLOWERS  
 103  WHEAT                                  8    376    104    46.1   363    49.8  
 104  OTHER CROPS 
 105  ALFALFA                                7     83     67     4.2    50     4.2  
 106  OTHER HAY & FORAGE                     8    215    111           151    
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN  
 111  GRAIN SORGHUM     
 112  SOYBEANS    
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                90 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         342 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003